通过梳理现行法律制度,外资参与我国矿产资源开发存在法律激励供给不足、矿业税费制度不合理。因此,优化外资参与我国矿产资源开发的法律激励供给,对外资矿业企业实行灵活增值税税率,建立具有普遍性的勘探费用税前减免机制及按照加速折旧法对固定资产进行折旧,是完善外资参与我国矿产资源开发法律激励的必然举措。 By combing the current legal system, there is a lack of legal incentives for foreign investment in the development of mineral resources in our country, and the mining tax system is irrational. Therefore, optimizing the legal incentive supply of foreign capital to participate in the exploitation of mineral resources in our country, implementing flexible VAT rate for foreign-funded mining enterprises, establishing universal pre-tax relief mechanism for exploration expenses and depreciation of fixed assets according to accelerated depreciation method, The Inevitable Measures of Legal Incentives for Exploiting Mineral Resources in China.